Accounting Information

System

AIS Scope
(B1A331)

4-Mar-20 Hamzah Ritchi - AIS 1

Universitas Padjadjaran
 Timetable
Wk1 Course Introduction
Wk2 AIS Scope and definition
Wk3 Business Process : Overview

Wk4 Internal Control

Wk5 Computer-based Internal Control
Wk6 Business Process Modeling
Wk7 Business Process Modeling - Continue
Wk8 Revenue Cycle
Wk9 Expenditure Cycle
Wk10 Production Cycle
Wk11 Payroll Cycle
Wk12 Reporting Cycle
Wk13 Integrating the view
Wk14 AIS Development and Design and other topics
4-Mar-20 Hamzah Ritchi - AIS 2
 Special Learning Objectives

§ Explain Basic concept of system and information

system
§ Distinguish data from information
§ Explain what AIS is
§ Explain accounting and information in organization
§ Explain value chain and organizational activities
§ Understand information needs for business
decisions.
§ Understand importance of AIS for business, career,
and education.
§ Understand the role of accountant in IS.

4-Mar-20 Hamzah Ritchi - AIS 3

 Start with philosophical view

4-Mar-20 Hamzah Ritchi - AIS 4

 Whole and Part
Romney and Steinbart
§ A system is a set of interrelated components that interact to
achieve a goal.
§ The subsystems compose a particular single system.

Gelinas and Sutton

§ A system is a set of interdependent elements that together
accomplish specific objectives.
§ A subsystem is the interrelated parts that have come together, or
integrated, as a single system.

James Hall
§ A group of interrelated multiple components or subsystems that
serve a common purpose
§ A system is called a subsystem when it is viewed as a component
of a larger system.
§ A subsystem is considered a system when it is the focus of
attention.

4-Mar-20 Hamzah Ritchi - AIS 5

 System Decomposition vs
System Interdependency
§ System Decomposition
Breaking down system into smaller
component sub system.
§ System Interdependency
– Different parts not containing independent
element by itself.
– Depend on function from other different
system parts.
– All different parts must function, else
system not functioning.
4-Mar-20 Hamzah Ritchi - AIS 6
 Data vs Information
§ Data | Flow of facts reflecting business
events.

§ Information | Combination of meaningful

and useful facts for human in decision
making process.

§ Knowledge | Combination of information

and experience which have passed the
recognition and verification process when
explaining how an activity is performed.

4-Mar-20 Hamzah Ritchi - AIS 7

 Flow of information

Input

Fee
Da dba
ta ck
P ro Processing
ces
s in
g I
n fo
rm
a tio Output
n

4-Mar-20 Hamzah Ritchi - AIS 8

 Quality Information

Relevant Timely

Reliable Understandable

Complete Verifiable

4-Mar-20 Hamzah Ritchi - AIS 9

 It reduces uncertainty by helping you
Relevant predict what will happen or confirm
what already has happened.

Reliable It’s dependable, i.e., free from error or

bias and faithfully portrays events and
activities.

It doesn’t leave out anything that’s

Complete important.

4-Mar-20 Hamzah Ritchi - AIS 10

 Timely You get it in time to make your decision.

Under- It’s presented in a manner you can

standable comprehend and use.

A consensus notion—the nature of the

Verifiable information is such that different people
would tend to produce the same result.

4-Mar-20 Hamzah Ritchi - AIS 11

 Information System

An information system is the set of

formal procedures by which data are
collected, processed into information,
and distributed to users.

4-Mar-20 Hamzah Ritchi - AIS 12

 AIS Components
Batas / Proses

Hardware Software Database Procedures People

Information/
Data/Input
+ + +
Output

Penghubung
Network Goals,
Information,
Control,

+ + + Standar,
Kendala

Other Information Accounting

Technology + Documents

Environment

4-Mar-20 Hamzah Ritchi - AIS 13

 Data Processing Cycle

4-Mar-20 Hamzah Ritchi - AIS 14

 Accounting Process

4-Mar-20 Hamzah Ritchi - AIS 15

 Remember

§ In Statement of Financial Accounting

Concepts No. 2, The FASB...
– defined accounting as an information
system.
– stated that the primary objective of
accounting is to provide information useful
to decision makers.

4-Mar-20 Hamzah Ritchi - AIS 16

 Sistem Informasi Akuntansi
§ Suatu cara terorganisasi untuk mengumpulkan,
memasukan dan memproses transaksi ekonomis
operasional serta menyimpan, mengelola,
mengendalikan dan melaporkan informasi
akuntansi sehingga organisasi dapat mencapai
sasaran dan tujuannya.

§ Transaksi Ekonomis : Suatu kejadian ekonomis yang

berpengaruh terhadap aktiva dan ekuitas suatu
perusahaan, tercermin pada akun2nya, dan diukur
secara moneter.

4-Mar-20 Hamzah Ritchi - AIS 17

 Akuntansi dan Sistem
Perusahaan

4-Mar-20 Hamzah Ritchi - AIS 18

 Sistem Informasi dan
Akuntansi
§ Akuntansi sebagai bahasa bisnis
§ Peran akuntansi dulu dan sekarang
§ Akuntansi dan organisasi

4-Mar-20 Hamzah Ritchi - AIS 19

 Aliran Informasi Internal

§ Arus informasi horisontal digunakan

utamanya pada tingkat operasional
untuk menangkap data transaksi dan
operasi.
§ Arus vertikal
– Ke bawah — instruksi, kuota, dan
anggaran.
– Ke atas – data transaksi dan operasi
agregat

4-Mar-20 Hamzah Ritchi - AIS 20

 The Value Chain
§ The ultimate goal of any business is to
provide value to its customers.
§ A business will be profitable if the value
it creates is greater than the cost of
producing its products or services.
§ The value of information is the benefit
produced by the information minus the
cost of producing it.

4-Mar-20 Hamzah Ritchi - AIS 21

 The Value Chain

§ An organization
s value chain consists

of nine interrelated activities that
collectively describe everything it does.
§ The five primary activities consist of the
activities performed in order to create,
market, and deliver products and
services to customers and also to
provide post-sales services and
support.

4-Mar-20 Hamzah Ritchi - AIS 22

 Value Chain Analysis

Primary Activities
Inbound Outbound Marketing
Operations
Logistics Logistics and Sales Service

Human
Infra Techn Purcha
Re
structure ology sing
sources

Support Activities

4-Mar-20 Hamzah Ritchi - AIS 23

 Peran SIA pada Rantai Nilai

§ Improving the quality and reducing the

costs of products or services
§ Imprving efficiency
§ Sharing knowledge
§ Improving the efficiency and
effectiveness of its supply chain
§ Improving the internal control structure
§ Improving decision making

4-Mar-20 Hamzah Ritchi - AIS 24

 Pentingnya Informasi
Pertanyaan yang setiap saat muncul antara lain….

Aktifitas Bisnis Keputusan Penting Kebutuhan Informasi

Memperoleh Modal Berapa banyak? Proyeksi arus kas

Invest atau Pinjam? Laporan Keuangan
Pro-Forma
Mempekerjakan Persyaratan Kebutuhan kapasitas
karyawan Kontrak atau pengalaman?
Tetap
Membayar vendor Siapa? Tagihan vendor
Kapan? A/P
Menjual produk baru Kredit kredibilitas? Lead Time
Ketersediaan Barang Saldo A/R
Riwayat Pembayaran

4-Mar-20 Hamzah Ritchi - AIS 25

Fungsi Penting Apa yang
THE ACCOUNTING Dilakukan?
PROCESS

Communication
Accounting
Identification Recording Reports

Prepare accounting
reports

SOFTBYTE
Select economic events Record, classify Annual Report

(transactions) and summarize

Analyze and interpret

4-Mar-20 Hamzah Ritchi - AIS for users 26
 Informasi Akuntansi ..
§ Mengumpulkan dan memasukkan data transaksi ke
dalam SIA
§ Mendukung aktifitas sehari2
§ Mendukung proses pengambilan keputusan
§ Membantu pengelola perusahaan dalam
memenuhi tanggunjawabnya kepada pihak
eksternal
§ Mengolah data transaksi tersebut
§ Menyimpan data untuk tujuan dimasa mendatang
§ Menyediakan dukungan dalam pengambil
keputusan (management)
§ Mengontrol semua proses
4-Mar-20 Hamzah Ritchi - AIS 27
 Peran SIA pada Strategi

§ The AIS should help a company adopt

and maintain its strategic position.
– Requires that data be collected about
each activity.
– Requires the collection and integration of
both financial and nonfinancial data.

4-Mar-20 Hamzah Ritchi - AIS 28

 Kenapa Belajar SIA?

§ Dalam
Statement of Financial

Accounting Concepts No. 2, The FASB...
– defined accounting as an information
system.
– stated that the primary objective of
accounting is to provide information useful
to decision makers.

4-Mar-20 Hamzah Ritchi - AIS 29

 Kenapa?…. (Cont)
§ Esensial dalam menjelaskan: penggunaan
informasi untuk pengambilan keputusan;
bentuk, rancangan, penggunaan dan
pengembangan SIA; pelaporan keuangan
(recommended by Accounting Education Change
Commission)
– Topik akuntansi lain berfokus pada bagaimana
informasi disajikan dan digunakan, SIA
menekankan pada bagaimana data ditangkap
dan dirubah, dan bagaimana ketersediaan,
keandalan, dan akurasi data terjaga.
– SIA juga melengkapi topik sistem lain dengan
pemahaman pada akuntabilitas dan
pengendalian.

4-Mar-20 Hamzah Ritchi - AIS 30

 Keputusan Apa??
Jenis Kegiatan
Jenis
Pengend. Pengend. Pengend.
Keputusan
Operasional Manajemen Stratejik

Terstruktur Utang Dagang Akuntansi Penentuan Lokasi

Pengeluaran Kas Pertanggungjawab Pabrik
an

Semi Pengendalian Penyiapan Merger dan Akuisisi

Terstruktur Persediaan Anggaran

Tidak Manajemen Kas Manajemen Produk Baru

Terstruktur Karyawan Perencanaan R&D

4-Mar-20 Hamzah Ritchi - AIS 31

 Kenapa?….
§ Merupakan bagian fundamental dalam
pendidikan profesional akuntansi
– Penggunaan informasi untuk decision making
– Perancangan sistem informasi
– Pelaporan informasi keuangan
– Analisis Pengendalian Internal SI
§ Perkembangan TI menyebar ke segala aspek,
termasuk praktek akuntansi.
§ Salah satu jasa konsultasi yang
perkembangannya tercepat

4-Mar-20 Hamzah Ritchi - AIS 32

 What you become
§ Akuntan sebagai pengguna informasi
§ Akuntan sebagai perancang sistem
§ Akuntan sebagai auditor sistem
§ Akuntan sebagai konsultan

4-Mar-20 Hamzah Ritchi - AIS 33

 Special Learning Objectives
§ Explain Basic concept of system and
information system
§ Distinguish data from information
§ Explain what AIS is
§ Explain accounting and information in
organization
§ Explain value chain and organizational
activities
§ Understand information needs for business
decisions.
§ Understand importance of AIS for business,
career, and education.
§ Understand the role of accountant in IS.
4-Mar-20 Hamzah Ritchi - AIS 34